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2013 Sequatchie County Audit

I have never read such an exciting audit! The numbers mean nothing because the practices either indicate deception, inability to keep an accurate set of books or stupidity. After viewing 5 years of you county’s audits I can’t think of anything but deception. The auditor each year has told them to have centralizes purchasing, keep better books and segregate duties. Now the issue arises to not use password security making it impossible to determine who is responsible for what.  I am just like your state auditor except all I can do is quote them and inform the people of the inequities of their county system of bookkeeping and compliance.  The use of credit cards is disturbing both as a book keeper and as an individual. Nobody in this day and age does not understand the risk of credit card misuse. The fact they it took an auditor to uncover it and it was not uncovered by your local government leads me to believe incompetence or outright theft are the cause. I included some excerpts. The numbers do not even begin to add up. Bookkeeping is simple arithmetic on that level. Expenditures are either approved or not. Most municipalities call unapproved expenditures theft.  I did notice the prosecutor was spoken to. Did he do anything about the shortfalls? The old adage ‘Ignorance of the law is no excuse’  means that ignorance shouldn’t be one. These people are not ignorant of the law.

Scope:

We have audited the financial statements of Sequatchie County as of and for the year ended June 30, 2013.  Results  Our report on Sequatchie County’s financial statements is unmodified.  Our audit resulted in 17 findings and recommendations, which we have reviewed with Sequatchie County management. Detailed findings, recommendations, and management’s responses are included in the Single Audit section of this report.  Findings and Best Practice  The following are summaries of the audit findings and best practice:
OFFICE OF COUNTY EXECUTIVE

  1. The General, Ambulance Service, and General Capital Projects funds required material audit adjustments for proper financial statement presentation.
  2. The office had deficiencies in budget operations.
  3.  Funds were transferred from the General Fund to the Solid Waste/Sanitation Fund without County Commission approval.
  4.  Requests for reimbursement on a construction grant were not submitted timely.
  5. Capital projects funds were not disbursed in compliance with County Commission resolutions. 
  6.  The office had deficiencies related to credit card disbursements. 
  7. Constables were allowed to purchase fuel utilizing the county’s tax-exempt status.
  8.   Numerous misclassifications were noted in the accounting records. 


OFFICE OF HIGHWAY SUPERVISOR

  1. The Highway/Public Works Fund required material audit adjustments for proper financial statement presentation.  
  2. The actual fund balance exceeded the estimated beginning fund balance by a material amount. 
  3. Deficiencies were noted in the administration of payroll deductions and benefits. 


OFFICE OF TRUSTEE  ♦

  1. Usernames and passwords were shared by employees.

OFFICE OF COUNTY CLERK  ♦

  1. Usernames and passwords were shared by employees.

OFFICES OF CLERK AND MASTER AND SHERIFF 

  1. Multiple employees operated from the same cash drawer.

  OFFICE OF SHERIFF  ♦

  1. Inmate phone cards were missing from the Sheriff’s Department.
  2. The office did not deposit some funds within three days of collection.

OFFICES OF HIGHWAY SUPERVISOR, CLERK AND MASTER, AND SHERIFF

  1. Duties were not segregated adequately.

BEST PRACTICE

Sequatchie County does not have a central system of accounting, budgeting, and purchasing. The Division of Local Government Audit strongly believes that a central system of accounting, budgeting, and purchasing is a best practice that should be adopted by the governing body as a means of significantly improving accountability and the quality of services provided to the citizens of Sequatchie County.

Please read file excerpt on next page and determine if these people should be trusted to handle finances. 

Pages: 1 2

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